"détention pour comptes"

French to English Bus/Financial Finance (general) Medication test or trial

Properly speaking, this is a financial question in what seems to be part of an RFP or a request for financial support... A lot of it involves the description of medical products about to be produced. This text is part of some charts that are used to show monies earned, retained earnings, carry forward, etc.

I know that détention could refer to ownership, holding, etc. But as a heading on the chart, I am not sure that works. This comes under the heading of debts, créance.